Triveni Sales Corporation v. Government of NCT of Delhi

1. This hearing has been done through hybrid mode. CM APPL.45305/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 10995/2025 & CM APPL.45304/2025 (for interim relief)

3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the order dated 30th March, 2024 (hereinafter, ‘impugned order’) passed by the Office of Sales Tax Officer Class II/AVATO as also the Show Cause Notice dated 13th December, 2023 (hereinafter, ‘SCN’) issued by the Department of Trades and Taxes, Government of NCT of Delhi for the Financial Year 2018-19.

4. Vide the impugned order, a demand to the tune of Rs.11,12,023/- has been raised against the Petitioner. The case of the Petitioner is that she had filed a reply dated 29th March, 2024 to the SCN, but the same was not considered.

5. Ld. Counsel for the Respondents submits that the reply was filed one day before the impugned order was passed. Moreover, the time for filing the reply had also lapsed.

6. Ld. Counsel for the Petitioner submits that the SCN dated 13th December 2023 and was uploaded on the ‘Additional Notices Tab’, prior to the change in the portal. Moreover, a reminder notice dated 23rd February, 2024 was also issued to the Petitioner but the same was also uploaded on the ‘Additional Notices Tab’.

7. The Court has heard the parties. In fact, this Court in W.P.(C) 13727/2024 titled ‘Neelgiri Machinery through its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others’, under similar circumstances where the SCN was uploaded on the ‘Additional Notices Tab’ had remanded the matter in the following terms:

the impugned SCN and, therefore, he had no opportunity to respond to the same. For the same reason, the petitioner claims that he had not appear for a personal hearing before the Adjudicating Authority, which was scheduled on 17.10.2023 and later rescheduled to 30.11.2023 as per the Reminder.

5. The petitioner also states that the impugned SCN, the Reminder and the impugned order are unsigned.

6. Mr. Singhvi, the learned counsel appearing for the respondent, on advance notice,fairly states that the principal issue involved in the present case is squarely covered by the decisions of this Court in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No. 2024:DHC:4108-DB as well as in Kamla Vohra v. Sales Tax Officer Class II/ Avato Ward 52: Neutral Citation No.2024:DHC:5108- DB.

7. He states that possibly, the petitioner did not had the access of the Notices as they were projected on the GST Portal under the tab ‘Additional Notices & Orders’. He submits that the said issue has now been addressed and the ‘Additional Notices & Orders’ tab is placed under the general menu and adjacent to the tab ‘Notices & Orders’.

8. In view of the above, the present petition is allowed and the impugned order is set aside.

9. The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. 11. All pending applications are also disposed of.”

7. The impugned demand orders dated 23rd April, 2024 and 5th December, 2023 are accordingly set aside. In response to show cause notices dated 04th December, 2023 and 23th September, 2023, the Petitioner shall file its replies within thirty days. The hearing notices shall now not be merely uploaded on the portal but shall also be e-mailed to the Petitioner and upon the hearing notice being received, the Petitioner would appear before the Department and make its submissions. The show cause notices shall be adjudicated in accordance with law.